Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization
Memorandum D21-2-5

Ottawa, January 1, 1986

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This memorandum outlines and explains the revenue exemptions and privileges granted to the United Nations Educational, Scientific and Cultural Organization (UNESCO) pursuant to the Privileges and Immunities (International Organizations) Act.

Legislation

Regulations

Order for the Remission of Certain Duties and Taxes on Goods Imported or Purchased by UNESCO

Short Title

1. This Order may be cited as the UNESCO Remission Order.

Free Entry, Refund or Remission

2. Authority is hereby granted, effective January 22, 1948, for free entry, refund or remission of the following customs duties and the consumption or sales tax imposed under the Customs Tariff and the Excise Tax Act, respectively, on printed matter and official publications and articles and materials used in the production thereof, when imported into Canada or purchased in Canada, either for sale or free distribution by the United Nations Educational, Scientific and Cultural Organization, or its duly authorized agents, subject to compliance with the conditions and procedures set out in the schedule.

Schedule (S.2)

Taxing Authority	Conditions	Procedure
1. The Customs Tariff and the Excise Tax Act: Customs duty, including the consumption or sales tax on printed matter, official publications and articles and materials used in the production thereof.	When printed matter, official publications and articles and materials used in the production thereof are imported under appropriate certificate.	The B.1 customs entry should bear a certificate across its face to the effect that the importer is either: (a) A senior executive officer of the United Nations Educational, Scientific and Cultural Organization, or (b) a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization, and that the (c) printed matter or publications have been bona fide printed, published or issued by or on behalf of the Organization, or (d) articles and materials and materials will be used exclusively in the production of printed matter and/or publications of the Organization, in all of which instances the articles described are entitled to exemption from customs duty and consumption or sales tax under the provisions of this Order.
2. Part XIII of the Excise Tax Act. The sales tax on printed matter and official publications of the United Nations Educational, Scientific and Cultural Organization and articles and materials used or consumed in the production thereof.	When printed matter or official publications of the United Nations Educational, Scientific and Cultural Organization, and articles and materials used or consumed in the production thereof are purchased under appropriate certificate.	A senior executive officer or a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization should when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of that Organization and that the exemption is properly allowable under the provisions of this Order.

Taxing Authority

Conditions

Procedure

1. The Customs Tariff and the Excise Tax Act: Customs duty, including the consumption or sales tax on printed matter, official publications and articles and materials used in the production thereof.

When printed matter, official publications and articles and materials used in the production thereof are imported under appropriate certificate.

The B.1 customs entry should bear a certificate across its face to the effect that the importer is either:

(a) A senior executive officer of the United Nations Educational, Scientific and Cultural Organization, or

(b) a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization, and that the

(c) printed matter or publications have been bona fide printed, published or issued by or on behalf of the Organization, or

(d) articles and materials and materials will be used exclusively in the production of printed matter and/or publications of the Organization, in all of which instances the articles described are entitled to exemption from customs duty and consumption or sales tax under the provisions of this Order.

2. Part XIII of the Excise Tax Act. The sales tax on printed matter and official publications of the United Nations Educational, Scientific and Cultural Organization and articles and materials used or consumed in the production thereof.

When printed matter or official publications of the United Nations Educational, Scientific and Cultural Organization, and articles and materials used or consumed in the production thereof are purchased under appropriate certificate.

A senior executive officer or a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization should when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of that Organization and that the exemption is properly allowable under the provisions of this Order.

Guidelines and General Information

1. UNESCO is a specialized agency of the United Nations. The privileges and immunities granted to UNESCO are not to be confused with those granted to other specialized agencies of the United Nations in Canada.

2. As a result of administrative changes, Customs form B 1, referred to in the UNESCO Remission Order has been replaced by Canada Customs Coding Form 3.

3. All Customs documents related to goods for which remission is being claimed in accordance with this Order are to bear the number of this Order in Council (see legislative references attached).

References

Issuing office:: Tariff Programs
Headquarters file:: 4583-1
Legislative references:: Order in Council P.C. 1951-6417, November 29, 1951
C.R.C., c. 1319
Other references:: Privileges and Immunities (International Organizations) Act
D21-2-1
Superseded memorandum D:: D21-2-5, July 1, 1982

Date modified:: 1986-01-01

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